Helm Co. Job B254 at Helm Co. was started in January and finished during February. Job B254 was Helm Co's only job in process during February. The company had no finished goods inventory on February 1. Data concerning job B254 appear below: Beginning work in process inventory $67,000 In February, overhead was underapplied by $1,840. The company adjusts its cost of goods sold every month for the overhead that was underapplied or overapplied. 4) Determine the unadjusted cost of goods sold for May. 5) Determine the adjusted cost of goods sold that would be placed on the income statement